First National Funding LLC
1620 Dodge Street
Omaha, Nebraska 68102
August 22, 2016
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Ms. Lulu Cheng
| Re: | First National Funding LLC |
| Registration Statement on Form SF-3 |
| File No. 333-209378 and 333-209378-01 (the “Registration Statement”) |
Ladies and Gentlemen:
On behalf of First National Funding LLC (the “Registrant”), I hereby request that, pursuant to Rule 461 under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the “Commission”) take such action as is necessary to declare the above referenced Registration Statement effective by 5:00 p.m. (Eastern time) on August 24, 2016 or as soon as thereafter practicable.
The Registrant acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Registrant may not assert staff comments and the declaration of effectiveness as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| Sincerely, | ||
| First National Funding LLC | ||
| By: | First National Funding Corporation, Managing Member | |
| By: | /s/ Karlyn M. Knieriem | |
| Karlyn M. Knieriem, | ||
| Senior Vice President | ||
